All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	1.44B	1.73B	1.38B	1.65B
Cost of goods sold	1.14B	1.30B	1.06B	1.26B
Cost of revenue	1.14B	1.30B	1.06B	1.26B
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	326.00M	321.00M	343.00M	382.00M
Operating expense	330.00M	378.00M	347.00M	387.00M
Total operating expenses	1.46B	1.68B	1.40B	1.65B
Operating income	-22.00M	49.00M	-25.00M	-
Other non operating income	13.00M	7.00M	13.00M	6.00M
EBT including unusual items	-21.00M	-40.00M	-35.00M	129.00M
EBT excluding unusual items	-21.00M	55.00M	-35.00M	-13.00M
Income tax expense	15.00M	89.00M	12.00M	56.00M
Effective tax rate	-71.43%	-222.50%	-34.29%	43.41%
Other operating expenses	-	-	-	-
Net income	-50.00M	-132.00M	-57.00M	4.00M
Net profit margin	-3.46%	-7.64%	-4.13%	0.24%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	6.00M	-	8.00M
Interest expense	-18.00M	-19.00M	-20.00M	-21.00M
Net interest expenses	-17.00M	-13.00M	-20.00M	-13.00M
Depreciation and amortization charges	4.00M	42.00M	4.00M	5.00M
EBITDA	14.00M	93.75M	19.75M	36.50M
Gain or loss from assets sale	-	-	-	-

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